商誉减值会计问题研究

商誉减值会计问题研究论文摘要商誉是现代企业重要的无形资产,代表企业获得超额收益的能力。

即在企业合并中,购买方的购买成本与被购买方净资产公允价值的差额。

在社会经济发展的初级阶段,企业经营主要依赖于有形资产,商誉问题并没有引起人们的重视。

随着科学技术的进步和社会经济的发展,人类社会步入知识经济时代,由于企业合并所产生的商誉占企业总资产的比重越来越大,商誉这一重要的无形资产在企业生存和发展中的作用也与日俱增,人们越来越深刻地意识到企业价值的大小主要取决于企业对无形资产的拥有和控制,无形资产已成为企业重要的经济资源。

经济学界、法律学界和会计学界都纷纷开始关注商誉问题,商誉问题成为会计研究领域中一个极具魅力的课题,也是会计实务界中的一个热点问题。

随着我国加入 WTO,国际贸易日益增加,国际资本的流动也更加频繁。

适时地、前瞻性地制定与国际标准趋同的商誉会计规范,可以使我国企业在国际竞争中保持相同的竞争地位。

否则,会使我国企业在国际竞争中,由于制度背景方面的原因而处于不利地位,最终会对企业造成不利影响。

而且,中国作为世界上一个有重要地位的国家,也应当为会计准则的国际趋同出一份力,这样才能保持与大国相称的地位。

美国、英国、加拿大等国的准则制定机构和国际会计准则理事会(以下简称 IASB)等纷纷组织专家学者对资产减值的会计问题进行了广泛的探讨和研究,并先后出台了资产减值会计准则,以规范会计实务,从而更好地增强会计信息的有用性。

2006年 2月,我国财政部发布了新的会计准则体系,对资产减值,尤其是商誉减值问题作了较为全面地规定。

尽管如此,我国商誉会计体系仍然存在着许多亟待解决的问题,如理论发展不够完善、操作性不够强等。

因此,深入研究国外相关准则,如美国财务会计准则委员会(以下简称 FASB)于 2001 年6月发布的《财务会计准则公告第 142 号?商誉和其它无形资产》(以下简称SFAS142)以及 IASB 于 2004年发布的《国际财务报告准则第 3 号?企业合并》(以下简称 IFRS3)和修订后的《国际会计准则第 36 号?资产减值》(以下简称 IAS36)与《国际会计准则第 38号?无形资产》 (以下简称 IAS38)等,以及其他与资产减值有关的会计文献,进一步探讨商誉减值的确认、计量和披露等问题,在立足于我国会计环境的基础上,借鉴国际经验,积极实现与国际接轨,进一步完善我国有关商誉减值的会计规范,具有重要的理论与现实意义。

本文首先进行理论探讨和研究。

包括对商誉的性质、商誉减值损失的确认和计量方法、商誉减值损失的转回、报表披露等问题的研究;然后,从会计学的角度对中外商誉会计处理的规范进行横向比较分析;同时,结合中国实际经济状况和相关规范,尤其是 2006年 2月发布的新会计准则体系,进一步研究论证其中有关商誉问题处理规定的合理性以及可能存在的问题,深入探讨分析商誉减值会计问题,尤其是减值测试的经济后果及其背后的理论支持。

再次,结合案例分析,进一步深入对新准则中有关商誉问题规定的理解与运用。

最后, 在上述研究的基础上, 针对准则中可能存在的问题,提出了笔者自己的一些看法和改进意见,希望能够对进一步完善商誉会计体系、发展商誉会计理论尽一份绵薄之力,而这也正是本文研究的目的所在。

就具体内容而言,本文共分为五章,分别是:第 1章“前言”、第 2 章“文献综述”、第 3 章“商誉减值会计的基本问题”、第 4 章“商誉减值测试的理论基础与经济后果分析”和第 5章“完善我国商誉会计准则的建议及展望”。

第 1 章“前言”简要阐述了本文的选题背景、研究目标、研究意义,以及研究方法与思路。

第 2 章“文献综述”概括了有关商誉及商誉减值的研究成果。

本章主要从商誉的定义、商誉的构成及本质、商誉的确认及减值计量三个方面,对国内外准则制定机构和学术界的研究文献作了回顾和小结。

第 3 章“商誉减值会计的基本问题”主要包括 7 个部分,即商誉减值损失的确认、商誉减值损失的计量、商誉减值损失的测试单元、商誉减值损失的测试方法、商誉减值测试的频率和时间、商誉减值损失的转回与披露。

鉴于国际会计准则和美国会计准则的重要性,本章主要选取这两个准则体系中有关商誉减值的规定进行研究。

通过与我国 2006年 2月发布的新准则体系进行对比研究,在理论分析的基础上,进一步论证新准则中相关规定的合理性以及准则运用可能存在的问题。

第 4章“商誉减值测试的理论基础与经济后果分析”。

本章首先从国际财务报告准则中《编报财务报表的框架》的角度出发,论述了商誉减值测试的合理性。

然后结合资产负债观,讨论了进行商誉减值测试的必然性。

最后,结合美国在线和时代华纳的合并案例,分析了商誉减值测试的经济后果。

第 5章“完善我国商誉会计体系的建议及展望”。

本章在之前理论分析的基础上,秉着国际趋同这一原则,立足于中国经济实际和制度环境,从 6 个方面提出了笔者的一些想法和建议。

希望能够为商誉会计准则体系的完善以及中国会计准则的发展尽一份绵薄之力!关键词: 商誉商誉减值 AbstractGoodwill is an important intangible asset of a company, which indicates theability of a business to earn an above-average return. When one company purchasesanother, the difference between the purchase price and the fair market value of netidentifiable assets is recorded as goodwillIn the past, the operation of an enterprise mainly depended on tangible assets, so goodwill had not been paid much attention to. With the development of technologyand economy, people are facing the coming of an era of knowledge-driven economyEconomic and financial markets interpenetrate, and national economies areincreasingly interdependent. This results in a growing need for comparability ofaccounting procedures internationally. Accounting for goodwill illustrates thisphenomenonThe accounting treatment of goodwill is especially relevant today in light of thecontinuing level of activity in corporate mergers and takeovers. Goodwill has beenan extremely contentious topic for accountants and other users of financial statement,with many different treatments allowedAs China joins WTO, international trade increases day by day and international capital circulates more frequently. It is vital that supervisory authorities to further theestablishment of a uniform international treatment for goodwill accountingOtherwise, our companies will be at a disadvantage in international competitionsbecause of the drawback of related principles. Meanwhile, China isa big country inthe world, which requires China to make effort for the harmonization of accountingstandardsMany bodies, such as International Accounting Standards BoardIASB and Financial Accounting Standards BoardFASB are taking steps to further theestablishment of a uniform international treatment for goodwill accounting. Untilnow, many standards in terms of goodwill are issued to norm accounting practiceIn February of 2006, the Ministry of Finance of China issued new AccountingStandard for Business Enterprises. It makes overall regulations on goodwillimpairment. The new standard is a turning-point in the developing process ofChinese accounting system, but it is undeniable that there are many problems existedin our accounting standards. There will be a long time before we make completeaccounting standard systemSo it is wise to study foreign accounting standards of goodwill to improve oursFor example, we can study SFAS141/142issued by FASB in 2001 and IFRS3, IAS36and IAS38 issued by IASB in 2004 to further the establishment of our goodwillaccounting system. As above mentioned, studying from foreign advanced accountingstandards to guide our accounting practice is theoretically and practicallymeaningfulBased on an intensive study of related standards, this paper discusses core topicsof goodwill, such as the nature of goodwill, the method of measuring goodwillimpairment, reversals of impairment losses and the disclosure of goodwillimpairment, etc. According to these researches, we can justify related standardsissued in new Accounting Standard for Business by the Ministry of Finance of Chinain 2006On the other hand, there are many potential problems existed in the newaccounting standard system. This paper is also trying to put forward some correlativesuggestions to complete our accounting standards system according to aboveresearchesAs far as the detailed contents are concerned, this paper is composed of fivechapters, including the first chapter of “foreword”, the second chapter of “literaturereview”, the third chapter of “discussion on basic topics of goodwill impairment”,the forth chapter of “basis and economic effect of goodwill impairment test”, the fifthchapter of “suggestions for improving existing goodwill accounting standardsystem”The first chapter of “foreword” briefly introduces the backgrounds on how tochoose the research subject, as well as the research objective, significance andmethod of case analysisThe second chapter of “literature review” summarizes domestic andinternational representative papers about goodwill. It will be done from three aspects:the definition of goodwill, the component and nature of goodwill, as well as themethod of measuring goodwill impairmentThe third chapter of“discussion on basic topics of goodwill impairment” studies some core topics of goodwill impairment. They are: recognizing and measuring animpairment loss, the unit of impairment test, timing and frequency of impairment test,reversals of impairment losses for goodwill and disclosure of goodwill impairmentGiven the importance of IAS and SFAS, this paper chooses both of them to studyCompared with goodwill standards issued by IASB and FASB, Chinese newAccounting Standard for Business Enterprises is theoretically and practicallyreasonable. Meanwhile, some steps should be taken to solve the problems existed inthe new accounting standard systemThe forth chapter of “basis and economi c effect of goodwill impairment test”justifies the test of goodwill impairment and analyses the necessity of goodwillimpairment test from the test of Asset-liability View. At last, this chapter studies theamalgamation of American Online and Time Warner happened in 2000 to discussesthe economic effect of goodwill impairment test.It is found that the application ofSFAS141 and SFAS142 have apparently solved some of the problems but alsoresulted in the largest corporate write-offs in history. By a further analysis, we canlearn why we should test goodwill impairment at the level of a reporting unitannually instead of goodwill-amortizationThe fifth chapter of “suggestions for improving existing goodwill accounting standard system” is the last part o f this paper. Based on previous theoretical studyand the economy and standard condition of China, the author attempts to put forwardsome suggestions to complete our existing goodwill accounting system. As isexpected, this paper will be a bridge between home and abroad to coordinateaccounting standards!Key words: GoodwillGoodwill Impairment目录第1章前言 (1)1.1 研究背景及意义 (1)1.2 研究目标 (2)1.3 研究思路与研究方法 (2)1.3.1 研究思路 (2)1.3.2 研究方法 (3)第 2 章文献综述 (4)2.1 商誉的定义 (4)2.2 商誉的构成及本质 (4)2.3 商誉的确认及计量 (5)2.3.1 各国商誉准则制定的演变历程 (5)2.3.2 会计界理论研究情况 (8)第 3 章商誉减值会计的基本问题 (11)3.1 商誉减值损失的确认………………………………………………………113.1.1 商誉减值损失的确认标准 (11)3.1.2 表明资产发生减值的迹象 (13)3.2 商誉减值损失的计量………………………………………………………143.3 商誉减值损失的测试单元…………………………………………………163.3.1 IASB 的有关规定 (16)3.3.2 FASB 的有关规定 (17)3.3.3 中国企业会计准则的有关规定 (17)3.4 商誉减值损失的测试方法 (18)3.4.1 IASB 的有关规定 (18)3.4.2 FASB 的有关规定 (18)3.4.3 中国企业会计准则的有关规定 (19)3.5 商誉减值测试的频率及时间 (20)3.5.1 IASB 的有关规定 (20)3.5.2 FASB 的有关规定 (21)3.5.3 中国企业会计准则的有关规定 (21)3.6 商誉减值损失的转回 (21)3.6.1 IASB 的有关规定 (21)3.6.2 FASB 的有关规定 (21)3.6.3 中国企业会计准则的有关规定 (21)3.7 商誉减值损失的披露 (22)3.7.1 IASB 的有关规定……………………………………………………….223.7.2 FASB 的有关规定 (22)3.7.3 中国企业会计准则的有关规定 (23)第 4 章商誉减值测试的理论基础与经济后果分析 (24)4.1 理论基础研究………………………………………………………………244.1.1 基于《编报财务报表的框架》的研究 (24)4.1.2 减值测试与资产负债观 (27)4.2 商誉减值测试的经济后果研究 (28)第 5 章完善我国商誉会计准则的建议及展望 (34)参考文献 (39)后记 (42)商誉减值会计问题研究第1章前言1.1 研究背景及意义商誉是现代企业重要的无形资产,表明企业获得超额收益的能力。